Income Tax

Section 165 of Income Tax Act 1961-Case where part of trust income is chargeable. Where part only of the income […]

Section 164A of Income Tax Act 1961-Charge of tax in case of oral trust.  Where a trustee receives or is

Section 164 of Income Tax Act 1961-Charge of tax where share of beneficiaries unknown.  (1) Subject to the provisions of

Section 163 of Income Tax Act 1961-Who may be regarded as agent.  (1) For the purposes of this Act, “agent”,

Section 162 of Income Tax Act 1961-Right of representative assessee to recover tax paid.  (1) Every representative assessee who, as

Section 161 of Income Tax Act 1961-Liability of representative assessee.  (1) Every representative assessee, as regards the income in respect